Federal Reports

The Office of the Inspector General (OIG) contracted with Sikich CPA LLC (Sikich) to audit the Defense Nuclear Facilities Safety Board’s (DNFSB) Implementation of the Federal Information Security Modernization Act of 2014 for Fiscal Year 2025. The objective was to assess the effectiveness of the information security policies, procedures, and practices of the DNFSB.  The findings and conclusions presented in this report are Sikich’s responsibility.  The OIG’s responsibility was to oversee the contractor’s work in accordance with generally accepted government auditing standards. 

Based on their review for the period of October 1, 2024, through June 30, 2025, Sikich found that the DNFSB has not established an effective agency-wide information security program and practices.  There are weaknesses that impact the agency’s ability to protect the DNFSB’s systems and information adequately.

As a result of the weaknesses noted in this audit, Sikich made seven new recommendations to assist the DNFSB in strengthening its information security program and practices in addition to the six prior-year recommendations that remain open.

The Office of Inspector General is issuing this report to present the results of our evaluation of the U.S. Small Business Administration’s (SBA) processes to forecast and request appropriation dollars for its disaster loans program account.

We found that SBA did not 1) adequately forecast funding needs for the disaster loan program in the annual budget request; 2) ensure that monthly reports submitted to Congress were clearly interpreted, always submitted timely, and in compliance with all the requirements of 15 U.S.C. § 636k(a); or 3) notify Congress, in writing, regarding the need for supplemental funding as soon as a shortfall was anticipated.

We recommended SBA ensure 1) historical factors are considered when developing the budget request, 2) monthly reports comply with 15 U.S.C. § 636k(a), 3) monthly reports are enhanced to clearly explain the information, and 4) Congress is notified, in writing, of the need for supplemental disaster loan program funds as soon as the agency anticipates a shortfall.

SBA management agreed with all four recommendations. Management’s planned action for Recommendations 1 through 4 satisfy the intent of the recommendations and are resolved.

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements.

To view this interactive report, visit: https://oig.justice.gov/reports/audit-federal-bureau-prisons-efforts-place-inmates-close-home